W. Va. Code R. § 110-21-13
West Virginia Deduction Of Resident Individual Abolished
The West Virginia Personal Income Tax Act, as set forth under W. Va. Code §11-21-1 et seq., contains no provision for the allowance of either a standard deduction or itemized deductions for a resident individual.
Amendment history
4/2/1990
Source: view the official text
Nearby sections (25 sections)
- 110-21-4 · Rate Of Tax
- 110-21-5 · Effect Of Rate Changes During A Taxable Year
- 110-21-6 · Accounting Periods And Methods
- 110-21-7 · Resident And Nonresident Defined
- 110-21-8 · Credits Against Tax
- 110-21-9 · Meaning Of Terms
- 110-21-9a · Pledge Of Credit Or Collateral By Endorser, Guarantor Or…
- 110-21-10 · Reserved For Future Use
- 110-21-11 · West Virginia Taxable Income Of Resident Individual
- 110-21-12 · West Virginia Adjusted Gross Income Of Resident Individual
- 110-21-12a · Additional Modification Reducing Federal Adjusted Gross…
- 110-21-12b · Modification For The Purchase Of Revenue Bonds Under An…
- 110-21-13 · West Virginia Deduction Of Resident Individual Abolished
- 110-21-14 · Reserved For Future Use
- 110-21-15 · Reserved For Future Use
- 110-21-16 · West Virginia Personal Exemptions Of A Resident Individual
- 110-21-17 · Resident Partners
- 110-21-17a · Resident Shareholders Of S Corporations
- 110-21-18 · West Virginia Taxable Income Of Resident Estate Or Trust
- 110-21-19 · Share Of Resident Estate, Trust, Or Beneficiary In West…
- 110-21-20 · Credit For Income Tax Of Another State
- 110-21-31 · West Virginia Taxable Income Of Nonresident Individual
- 110-21-32 · West Virginia Adjusted Gross Income Of A Nonresident…
- 110-21-33 · West Virginia Deduction Of A Nonresident Individual
- 110-21-36 · West Virginia Personal Exemptions Of A Nonresident…